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Concessional contribution caps

The superannuation concessional contributions cap will remain at $25,000 in 2013-14.

Under the existing conditions, this cap is subject to indexing in $5,000 increments and was due to be indexed in 2013-14.

The government has announced a deferral of the $5,000 increment to the following year.

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Diana Morris founded The SMSF Accountant in 2010. Diana is a member of the Institute of Chartered Accountants, holds a current public practice certificate, and is a registered tax agent. Diana has completed a Bachelor of Commerce degree and a Graduate Diploma of Chartered Accounting.